The records of any board, department, division, or commission of the state having information with respect to retailers and persons storing, using, or consuming in this state tangible personal property purchased from a retailer shall, notwithstanding any other provision of law, be open to the inspection of the tax administrator for the purpose of determining the names of those subject to the taxes imposed by chapter 18 of this title or for any other purpose in connection with the administration of those taxes.
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